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2017 (6) TMI 357 - HC - VAT and Sales TaxShortage of stock - principles of natural justice - Held that: - The Court finds that this is virtually the third tier of appeal after the assessment order. The Court finds that in the memo of appeal, the Appellant has not set out precisely which document, according to it, which was already on record before the authorities below was not considered by it and, if considered, would have altered the decision in the appeal before the AT. Nowhere in the memo of appeal is it averred that such documents despite being produced were overlooked by the OHA and the AT, the Court is not inclined to grant any more indulgence to the Appellant. Further, if indeed there were any such documents, they should have been described in the memo of appeal and copies thereof enclosed. That has not been done. The impugned order of the AT does not suffer from any legal infirmity - appeal dismissed - decided against appellant.
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